2025-VIL-2157-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Rules 2(l) and 5 of CENVAT Credit Rules, 2004 – Unutilized credit – Entitlement of refund – Appellant is a 100% Export Oriented Unit engaged in providing call centre services to its overseas affiliate – Appellant filed refund claim for unutilized CENVAT credit under Rule 5 of the Rules – Deputy Commissioner rejected refund claim on ground that certain input services were not essential for providing output services and lacked direct nexus – Commissioner (Appeals) rejected appeal filed by Appellant – Whether disputed input services have any nexus with exported output services – HELD – Rules permits taking of credit of inputs and input services which are used for providing output services. Rule 5 of the Rules provides that accumulated credit which cannot be utilized can be refunded to exporter subject to stipulated conditions. Legal consultancy service is already included in definition of input services. General Insurance Services and Outdoor Catering services are eligible input service as clarified by Circular No.120/01/2010-ST. Courier Services and Scientific or Technical Consultancy Services are considered as eligible input services, as held by CESTAT Bench in case of Commissioner of Central Excise, Hyderabad Vs Deloitte Tax Services India Pvt Ltd. Architect Services, Consulting Engineer’s Services and Health & Fitness Services are input services in terms of Rule 2(l) of the Rules. Since all these input services have nexus to output services, refund of unutilized credit in respect of same has to be given in accordance with conditions and procedure prescribed – Appeals allowed
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